[专业英语]审计词汇英汉对照 [复制链接]

审计词汇英汉对照 A ability to continue as a going concern 持续经营能力 acceptability 可接受性，可接受程度 acceptable level of detection risk 检查风险的可接受水平 acce %sOWg.0_  
　　 E;6Y? vJ  
审计词汇英汉对照 ~w Zl2I  
   _'!aj+{  
A rao</jN.9  
j3*M!fM9  
'O.+
6`&  
ability to continue as a going concern               持续经营能力 y-w2O]  
acceptability                                     可接受性，可接受程度 `ir&]jh.A  
acceptable level of detection risk                     检查风险的可接受水平 ioB|*D<U2  
acceptance of engagement                       接受委托 T"L0Iy!k;  
accepting the engagement for the first time              首次接受委托 w)45SZ.  
access to asset                                         对资产的接触 +
V)qep"  
according to                                     根据，依据，依照 {Oy9RESqc  
account balance                                账户余额 ! (2-(LgA  
account for                                       对……进行会计处理，核算；解释 ?TvQ"Y}k  
accounting                                        会计，会计学 ;j>*;Q`  
accounting advisory serve                        会计咨询服务 u~$WH, P3  
accounting firm                                 会计师事务所 :7 qqjs  
accounting information                      会计信息，会计资料 GY oZ$p"C  
accounting period                             会计期间 *)MX%`Z}  
accounting policies                                   会计政策 vS7/~:C  
accounting professional bodies                 会计职业组织，会计职业团体 jrIA]K6  
accounting records                                   会计记录 mND XzT&  
accounting responsibility                           会计责任 8|1`Tn}o  
accounting service                             会计服务 GE%2/z p  
accounting standards                                会计准则 ( MB`hk-d  
Accounting Standards for Business Enterprises       企业会计准则 Hu<p?mF#  
accounting system                             会计系统 EoKC8/  
accounting treatment                                会计处理 G
s+\D0o!  
accuracy                                    准确性，精确性 1*Sr5N[=  
additional audit procedures                      追加审计程序 {F'Az1^I=  
addressee                                         收件人，收信人 r8IX/ ,  
Administration of State-owned Assets  (the～)     国有资产管理局 M,crz  
administrative laws and regulations                 行政法规 "e~k
-\^Y  
adverse impact                                 不利影响，负面影响 K1:a]aU?Iu  
adverse opinion                                反对意见 _Ny8j~  
advisory group                                  咨询组，顾问组 ;(K  
agency fee                                        代理费，代理费用 1s Br.+p  
aggregate                                          总计，合计为…… Ds{{J5Um%  
alternation of document and record                 变造文件和记录 ?Q@L-H`  
alternative audit procedures                      替代审计程序，备选审计程序 3>i>@n_  
amend                                              修改，修订 N*~_\x  
amortisation                                      摊销 Z`rK\Bc  
analytical capacity                             分析能力 UE^D2u  
analytical procedures                               分析性程序 #:$O=@@?M  
annual financial statements                        年度会计报表，年度财务报表 8O;Vl  
appendix                                          附录，附表 zu52p4  
applicable                                         适用的 >[a FOA  
applicable laws and regulations                 适用的法规 IQT cYl  
application systems                                  应用系统 pFpZbU^  
apply consistently                              一贯地执行，一贯地实施 g]za"U|g  
appropriate                                       适当的，合适的； `8,w[o oC2  
征用，挪用 \3r3{X _<`  
appropriate authorization                          适当的授权 mV<i JZh  
appropriateness of audit evidence                    审计证据的适当性 DMB"Y
,
 
approval                                    批准，核准 +)gGs#2X  
assertion                                    (会计报表上的)认定；确认 tG/1p

W  
assessed level of control risk                           对控制风险的评估，控制风险的评估水平 $'^&\U~?  
asset                                                 资产，财产 )7W6-.d  
asset restructuring                             资产重组 U|8[#@r  
assignment of duties                                 职责的划分 +O'vj  
assistant                                     助理，助理人员 Qu`n&  
associated company                                 联属公司，联营公司 VMx%1^/(  
association                                        联合，结合；协会，社团 Raefj(^V  
assumption                                       假设，假定 6
_*!|g  
at a given date                                         在某一特定时日 hm3jpWi8  
attestation                                         鉴证，公证 k5a\Sq}  
attestation service                             鉴证服务 8zZSp  
audit adjustment                                审计调整 z!:'V]  
audit areas                                        审计领域 vXb:  
audit conclusion                                审计结论 e&2wdH&  
audit effectiveness                             审计效果 v h &GIb  
audit efficiency                                  审计效率 ob'n{T+lZ  
audit engagement letter                      审计业务约定书 a"QU:<-v  
audit evidence                                          审计证据 f/ajejYo?,  
audit fee                                    审计费 3%^z?_  
audit files                                          审计档案 !h>D;k6 e  
audit findings                                     审计中发现的事项 H>.B99vp  
audit implementation stage                        审计实施阶段 pW{8R^vKm  
audit mark                                        审计标识 a}>Dz 1R  
audit materiality                                 审计重要性 S8%n.<OB
 
audit method                                     审计方法 -l "U"U"F  
audit objective                                         审计目标，审计目的 W (`c  
audit of financial statements                      会计报表审计，财务报表审计 A:eG5K}
 
audit opinion                                     审计意见 }~Q5Y3]#~  
audit period                                      被审计期间，被审计年度 v)):$s?WB  
audit plan                                          审计计划 |) Pi6Y  
audit planning                                    编制审计计划，制定审计计划，审计计划 RZO5=L9E  
audit planning stage                                  审计计划阶段 f jI#-  
audit procedure                                审计程序 8.?E[~  
audit programme                               审计程序表，具体审计计划 ?U_9{}r  
audit report                                       审计报告 Pd~MiyO;K  
audit report with a disclaimer of opinion           拒绝表示意见审计报告 H] k'?;  
audit report with a qualified opinion                 有保留意见的审计报告 [T`}yb@  
audit report with an adverse opinion                否定意见的审计报告 ,
-'4L9  
audit report with dual dates                      双重日期审计报告 C0fmmI0z~  
audit reporting stage                                 审计报告阶段 ,)h)5o(?  
audit responsibility                                   审计责任 Q.k :\m*h  
audit results                                      审计结果 )p8I@E  
audit risk                                          审计风险 ]TSg!H  
audit sampling                                          审计抽样 (KTnJZ  
audit sampling techniques                         审计抽样方法，审计抽样技术 LmQ/#Gx  
audit strategies                                  审计策略 m=TJDr-  
audit summary                                         审计总结，审计小结 kX[fy7rVt  
audit team                                         审计小组 ~O: U|&  
audit test                                    审计测试 '# z]M  
audit trail                                          审计轨迹 >|3a 9S  
audit work                                        审计工作 aqMc6N`z  
audit working paper                                 审计工作底稿 $ [7 Vgs  
audited financial statement                        审计会计报表，已审计财务报表 gWrAUPS[  
Auditing Guidelines (the～)                      审计规范指南 zoP%u,XL  
auditing standards                             审计准则 K=6UK%y A  
audit-oriented working paper                          (审计)业务类工作底稿 nxaT.uFd1  
authorisation                                     授权 Bf]$X>d  
authorisation of transaction                       交易的授权 1$ML#5+,  
availability                                         可获得性 `.=sTp2rbc  
B LK}-lZ` i  
balance                                      余额；差额；平衡 pm USF #u  
balance sheet                                    资产负债表 `qiQ$kz  
bank                                                 银行 0xpx(T[  
bank account                                    银行账户，银行户头 ip``v 0Nf  
bank statement                                 银行对账单 ^bUxLa[.  
barter transaction                              易货交易，以物换物交易 }rbZ&IN\?E  
basis of audit                                    审计依据 ?_q+&)4-o  
basis of preparation                                (会计报表的)编制基础 {J]-<:XD  
book of account                               账目，账簿 [f!O6moR6  
borrowing                                         借款，贷款，借债 !@g)10u  
branch                                              分支，分支机构，分店 V5"HwN+`  
brought forward                                (账户余额等的)承上年，承上期，承上页 LdTd Q,s<  
budget                                              预算 a<m-V&4x  
building                                      建筑物；大楼 }!)F9r@\  
business conditions                                  业务情况，经营情况 ZPO|<uR  
business licence                               (企业等的)营业执照 @Bs0Avj.  
business relation                                业务关系 u3ZCT" !  
&uM^0eM  

呵呵，学下，谢谢分享